Aves Treats, Incorporated produces birdseeds. All direct materials used in the production process are added at the beginning of the manufacturing process. Labor and overhead are added evenly thereafter, as each unit is mixed and packaged. Aves Treats uses process costing and had the following unit production information available for the months of June and July: Number of units in beginning work in process inventory Number of units started during the month Total number of units transferred to finished goods June July 110 1,000 890 900 765 The units remaining in work in process at the end of June were 40% complete. During the month of July, all of the beginning work in process units were completed and the units remaining in work in process at the end of the month were 40% complete. For the month of June, the number of equivalent units of labor and overhead produced was: Multiple Choice 934. 1,000. 780. 890.